The Welding Department of Cullumber Company has the following production and manufacturing cost data for February $2022.$ All materials are added at the beginning of the process.

Units to be accounted for

Work in process, February $1$

Started into production

Total units

Units accounted for

Completed and transferred out

Work in process, February $28$

Total units

Costs to be accounted for

Work in process, February $1$

Started into production

Total costs

Cost Reconciliation Schedule

Costs accounted for

Completed and transferred out

Work in process, February $28$

Materials